E-MAIL REQUIREMENTS FROM AUDITOR TO SERVICE PERSON SELECTED FOR AUDIT

Issue

The claim number xxxxxxx (screen shot attached), submitted by you on xxxxxx has been selected for audit. You are therefore required to provide the following documentation to support your reimbursement from public funds:

1. JS Form JPA F025 – Expense Receipts Submission Audit confirmation and Retention (copy attached).
2. Authority for the claim.
3. Proof of expenditure and/or a JS Form JPA F025a – Expense Receipts Submission Audit Confirmation and Retention (Annex) (copy attached).

Action Required

In order for the audit process to be undertaken you are required to:

1. JS Form JPA F025. The F025 must be completed and signed, electronic signature acceptable if returned via email, and returned with the documents relating to the claim selected for audit.
2. Proof of expenditure. For any and each missing receipt; the F025a is to be completed.  The “expense description” column must be completed and should provide a breakdown/itemised explanation of expenditure.  The reason for the non-production of original receipts must also be stated.  The form should be signed and returned as supporting part of your supporting documentation.
3. Authority to claim. Provide a copy of the supporting documentation which grants authority to be reimbursed from public funds.  Such as, utility bills, Assignment Order, Course Joining Instructions, Admin Order, email authority, budget approval etc….
4. MMA claims. For all MMA claims attach map route using Google maps showing the mileage.  Google maps, is the MoDs recognised application for the calculation of mileages.
5. Scanned copies. Scanned copies of receipts are acceptable provided that they are clear and contain the relevant figures and dates.  The use of visa, credit card, receipts without an itemised bill are not acceptable on their own.

3. 3. Please ensure that all relevant paperwork is sent the JFC-GAU-EXPENSEAUDITOR@mod.gov.uk email address by CoP dd mmm yy to allow the commencement of the audit of your expense claim.

Failure to respond

You are to produce all documentation and evidence as detailed above at the earliest opportunity (JSP 752 states within 7 days) to allow commencement of the audit. The audit process has the following action/review timeframes which are activated if the audit has not been commenced:

1. JPA automated audit (including claims selected from the ER and selected for audit in JPA). The Expenses Auditor and the individual will receive an automated reminder, through JPA workflow notification, every 15 days from the first request and at 15 day intervals thereafter until the audit action is complete.  On receipt of each reminder the Expenses Auditor must inform the individual of the audit requirement and confirm that they are aware that recovery action will be taken if they fail to respond to the audit request.

Chain of Command engagement. The following action is taken if the audit process is not commenced with the timeframes below:

(1)   60 days outstanding.  At the 60 day point, the CO will be included in the JPA workflow/email notification to inform them that the claim selected for audit is still outstanding.

(2)   90 days outstanding.  At the 90 day point, the CO will be included in the JPA workflow/email notification to inform them that the claim selected for audit is still outstanding and that recovery action should be taken as a result of the audit request not being complied with.

(3)   91 days outstanding.  Complete the JPA F025 as authorisation to effect full recovery of the claim, via JPA, from the individual’s pay account.  In addition, the Expenses Auditor must complete JPA F025b (and submit all forms and supporting documentation to the CO for investigation of the facts and consideration of Administrative/Disciplinary Action and placement on the Authorised Required List (ARL).  In addition, the Fraud Incident & Irregularity Reporting Unit (FIIRU) must be informed of the circumstances.

POC

5. 5. If you require any further information please do not hesitate to contact me.

Regards

John MacDonald

AUDIT REQUIREMENTS

1. 1. All allowance claims whether submitted manually via the Unit HR Admin Staffs or through JPA, will be subject to a random 5% audit.

2. 2. Methodology. Once selected, the claimant and the unit audit staff are notified of the claims selected.  All audits will be conducted at unit level by the pre-identified Expenses Auditor[1] (See Paragraph 04.0202).  No Service person must be allowed to audit any claim they have submitted.

3. 3. Additional JPA Safeguards. In addition to the audit requirements, there are a number of additional safeguards built into the JPA Expenses Claim system which require some claims to be authorised prior to payment.  Authorisation will be required for Service Personnel who are/have:

1. HR Professionals involved in the expense, audit and payroll process.

1. In their last 6 months of Service.

1. Recorded as being on an Unauthorised Absence, noting that this may become Absent Without Leave should disciplinary action be taken.

1. Undergoing initial training prior to joining the trained strength of a unit.

1. Listed as having monies recovered due to inadmissible i-Expense claims for a

minimum period of 3 months[2].

1. Previously been found guilty of any act of fraud or dishonesty and whose award is not spent.

1. Exceeded a pre-determined number of claims in any 31 day period.

1. Exceeded a pre-determined amount.

1. Exceeded a pre-determined total amount claimed in any 31 day period.

1. Exceeded a pre-determined amount for any expense type on any line entry on any claim.

1. Service personnel and groups at the discretion of senior line management where local managerial, geographic or financial conditions merit consideration.

All automated Expenses Claims that require authorisation will be sent automatically by the JPA system to the unit Expenses Authoriser appropriate to the value of the claim.  The Expenses Authoriser will be required to check the claims for accuracy and validity before authorising them for payment via JPA.  Claims requiring authorisation because the amount claimed exceeds the safeguard at paragraph 3j should only be authorised for JPA payment in exceptional circumstances and with budget manager/CO approval.  Automated Expenses Claims which are subsequently authorised for payment may also be identified for audit.  Those claims which are submitted manually to the unit HR Admin staffs will also be checked to ensure that they are accurate and valid claims prior to them being added to the JPA pre-formatted spreadsheet.  Details of the claims on the spreadsheet, including totals, will also be checked by the unit Expenses Authoriser prior to submission to Joint Personnel Administration Centre (JPAC) for input and payment.

4. 4. Action on Selection for Audit. For claims submitted via JPA Expenses Service personnel will be notified by JPA workflow that their claim has been selected for audit and should attach a copy of the claim, the original receipts and any other supporting paperwork for that claim, to a Form JPA F025.  The form and its attachments should then be forwarded within 7 days to the Unit Expenses Auditor for completion of the audit.  For off-line claims the JPAC will notify the Unit Expenses Auditor of the audit requirement.

5. 5. Completion of Audit. On completion of the audit the Form JPA F025 and its attachments are to be securely retained centrally within the unit for a period of 6 years from the date of payment of the claim.  For off-line claims the auditor is also responsible for notifying JPAC that the audit has been completed.  JPAC will be responsible for hastening units who do not confirm the audit of off-line claims.

6. 6. Service Persons Unavailable to Comply with an Audit Request. With the prior authority of the Unit CO it is permitted to void an audit requirement; examples of situations that warrant this action are:

1. The Service person is deceased.

1. The Service person is discharged from the Service.

1. The Service person is serving on long term detachment for a period over 3 months.

1. The Service person is hospitalised for a period over 3 months.

1. The Service person is serving on operational deployment.

7. 7. Service Person’s Failure to Respond to an Audit Request. If the Service person fails to respond to the automated initial notification of audit the Expenses Auditor will receive an automated reminder 15 days later and at 15 day intervals thereafter.  The Service person will continue to receive notification through workflow every 15 days until the Audit action is complete.  At the 60 day point the Unit CO will receive workflow if the audit is still outstanding.  At the 90 day point the Service Person and CO will receive workflow informing them that recovery action is to be taken due to the outstanding audit action.  On receipt of these reminders the Expenses Auditor is to take action to remind the Service person of the audit requirement and to confirm that they are aware of the recovery action that will be taken if the Service person fails to respond to the audit request.  If they still fail to respond to the audit request the Expenses Auditor is authorised to effect full recovery of the claim, via JPA, from the Service person’s pay account.  Full recovery action may only be taken a minimum of 90 days after the claim was submitted.

8. 8. Over Claim of Expenses. If the Expenses Auditor identifies an over claim of expenses it is authorised to recover those amounts over claimed from the Service person’s pay account over JPA.  All recoveries, regardless of whether there is any suspicion that the over claim has resulted from a fraudulent claim or an irregularity, should be reported by the Expenses Auditor using form JPA F 025B to the Confidential Hotline which may be contacted as follows:

1. Confidential Hotline:

0800 1613665

94667 4881 (Mil)

01371 854881 (UK Civ)

+44 1371 854881 (Overseas Civ)

1. By E-Mail to:

confidential-hotline@mod.gov.uk  

1. By Mail to:

Confidential Hotline               

Room 209, Building 1071

MDPGA HQ

Wethersfield

Braintree

Essex

CM7 4AZ

[1] For BDSUS this is the E1 Auditor based within the Global Administration Unit (GAU)

[2] Unit Line Management to determine when individual can be removed from the list following minimum period.